On May 27, the Department of Revenue issued a draft of a Technical Information Release (TIR) on the Massachusetts tax issues associated with same-sex marriages. Reading the TIR reveals a few common themes of which attorneys with same-sex couple clients ...

Assuming gay marriages are licensed in the commonwealth (as a result of the Supreme Judicial Court’s ruling in Goodridge, et al. v. Department of Public Health), there will be profound changes in advising gay clients on estate planning. Prior to ...

A recent decision by the Supreme Judicial Court highlights a new and potentially far-reaching expansion of the elective share estate. In the case, Bongaards v. Millen, the SJC chose not to augment the elective share, but the implication in the ...